Journalize the entries to record the summarized operations.

Instructions

a. Materials purchased on account, $23,000.

b. Materials requisitioned, $208,300, of which $5,600 was for general factory use.

c. Factory labor used, $190,500, of which $62,500 was indirect.

d. Other costs incurred on account were for factory overhead, $89,300; selling expenses, $64,000; and administration expenses, $37,800.

e. Prepaid expenses expired for factory overhead were $7,500; for selling expenses, $1,300; and for administrative expenses, $1,250.

f. Depreciation of factory equipment was $18,900; of office equipment, $14,700; and of store equipment, $2,600.

g. Factory overhead costs applied to jobs, $190,000.

h. Jobs completed $583,300.

i. Cost of goods sold, $577,700.